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Opinion 95-14
… FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and … tax moneys to purchase a personal computer to be used for department purposes and to pay for a ceremony to dedicate a new fire house and new fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … some or all the recommended components, including how to access crisis support and recognizing warning signs such …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffComptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-155
… On December 18, 2008, close of business, OSC will insert a new row to automatically cancel Deduction Code 405. A new row will be inserted into the affected employees’ … Code 405 to the existing Code 404 amount to determine the new Code 404 biweekly deduction amount. The goal amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityOrdinary Death Benefit – Career Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… and ensure that goods and services were acquired through a competitive process. District officials placed orders for goods or services without a valid purchase order, committing the district’s funds …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B6-15-15)
… may not be adequate. Key Recommendations Work with District officials to eliminate the proposed budget gap …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Generic PINs
… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contract …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsState Agencies Bulletin No. 887
… Purpose To inform agencies of the new changes to Federal tax withholding rates for 2009. Affected Employees Employees who claim single with a gross income of $75,000 or less, employees who … paychecks dated March 26, 2009 (Institution) Background The new withholding rates are a result of the Making Work Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tablesState Agencies Bulletin No. 999
… to track and monitor the program, OSC has created two new Reason Codes to be used by agencies to report retirement … program is 7/1/10-9/28/10 OSC Actions OSC has created two new Reason Codes to be used on Job Data to report retirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesReal Property Tax Exemptions Administration (2017-MR-4)
… , Coventry , Davenport , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit … whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the … on an authorized medical leave of absence (with or without pay); While you are receiving Workers’ Compensation or other … has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitWilliam Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Child and Dependent Care Credit
… claimed were not paid by the taxpayer, but were paid, in whole or in part, through subsidies from the New York State Office of …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditBeacon City School District – Claims Auditing (2016M-20)
… through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185